The tariff classification of a Network Interface Card from Taiwan.

NY K86083 May 26, 2004 CLA-2-84:RR:NC:1:110 K86083 CATEGORY: Classification TARIFF NO.: 8471.80.1000 Ms. Laura Lyons palmOne, Inc. 400 N. McCarthy Blvd. Milpitas, CA 95035-5112 RE: The tariff classification of a Network Interface Card from Taiwan. Dear Ms. Lyons: In your letter dated May 12, 2004 you requested a tariff classification ruling. The merchandise under consideration is the palmOne, Inc. Wi-Fi SD (Secure Digital) Card model SyChip WLAN6060SD. A sample of the Wi-Fi SD Card was submitted with your ruling request. The physical dimensions of the card are 24mm X 54mm and its height is 2.1mm - standard card portion with an extended area of 3.0mm. This card is design for used in conjunction with electronic devices to provide WLAN (Wireless Local Area Network) connection based on the popular wireless Ethernet standard IEEE 802.11b (Institute of Electrical and Electronics Engineers) technology. The SD Card is inserted into a SD port or slot of various devices such as Palm OS based PDAs (Personal Digital Assistants), Windows based PocketPCs (Personal Computers), Cellular Phones, Smartphones, Ultra-thin notebook computers, printers and scanners. This device incorporates a wireless transmitter and receiver. With the Wi-Fi SD Card inserted, the user can wirelessly connect to a LAN, thereby utilizing the LAN resources for Internet access to send and receive email, browse the web, synchronize with a PC, scanning, printing, etc. This Network Interface Card (NIC) meets the requirements of Chapter 84, Note 5(B)(a) in that it is principally used in an automatic data processing system (i.e. a LAN). In HQ 953330, dated May 14, 1993, Customs classified a wireless network interface card in subheading 8471.99.15, as a control or adapter unit. While it was recognized that this device was a composite machine under Section XVI, Note 3, it was found that the LAN function was the principal function, not the radiotelegraphy function. This Wi-Fi SD Card is also a composite machine. It combines an NIC for a LAN with a radiotelegraphy transmission/reception device. The LAN function is found to be the principle function of this device. The applicable subheading for the Wi-Fi SD Card will be 8471.80.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Other units of automatic data processing machines: Control or adapter units.” The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division